Merchanting trade transactions require remittances within six months, authorised dealer approval for exceptions, and documentary proof of genuineness. Persons undertaking Merchanting Trade Transactions must ensure remittance legs occur within six months, remit only to the overseas seller and receive only from the overseas buyer unless an Authorised Dealer permits exceptions on request; documentary evidence of genuineness must be provided. Authorised Dealers must satisfy themselves of genuineness before debiting or crediting accounts, update or close EDPMS/IDPMS entries simultaneously, and monitor completion of both transaction legs.